Tax Policy Center

Fiscal Facts

March 13, 2023
15.4 million tax returns claimed the itemized deduction for state and local taxes paid in 2020. Among those with incomes over $1 million, 72% claimed the SALT deduction, compared with 2% of those with incomes below $50,000.
Fact: 
15.4 million tax returns claimed the itemized deduction for state and local taxes paid in 2020. Among those with incomes over $1 million, 72% claimed the SALT deduction, compared with 2% of those with incomes below $50,000.